The lack of impact of fair value accounting: a commentary on ‘“fair value” accounting as the normative Fisherian phase of accounting’-Reference-Cited by-同舟云学术

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The lack of impact of fair value accounting: a commentary on ‘“fair value” accounting as the normative Fisherian phase of accounting’

Published:2018-09-02 Issue:3 Volume:28 Page:191-198
ISSN:2155-2851
Container-title:Accounting History Review
language:en
Short-container-title:Accounting History Review

Author:

Baker Charles Richard¹^ORCID

Affiliation:

1. Adelphi University School of Business, Garden City, NY, USA

Publisher

Informa UK Limited

Subject

History,General Business, Management and Accounting,Business, Management and Accounting (miscellaneous),Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1080/21552851.2018.1542229

Reference21 articles.

1. Accounting and Business Economics

2. The German Influence on American Education

3. ‘Fair Value’ accounting as the normative Fisherian phase of accounting

4. Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model

5. Editorial: Accounting history in the German language arena

Cited by 6 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Prevalence of Fisher's theory in mainstream accounting and economic research;Accounting History;2023-01-02

2. Hypothesis that Tobin’s q captures organizations’ debt levels instead of their growth opportunities and intangible assets;Cogent Economics & Finance;2022-11-11

3. The Nuances of fair value history: A rejoinder to Cardao-Pito;Accounting History;2021-09-22

4. Enlightenment value theories and the three levels in fair value accounting;Accounting History;2020-07-09

5. Demystifying fair value accounting: rejoinder to Baker and Markarian;Accounting History Review;2018-09-02

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